International Auditing and Assurance Standards Board

The International Auditing and Assurance Standards Board (IAASB) sets high-quality standards dealing with auditing, review, other assurance, quality control and related services for use around the world. The IAASB follows a rigorous due process and is subject to the oversight of the Public Interest Oversight Board. This section of the site includes standards, practice statements and other pronouncements issued by the IAASB. It also includes practice alerts, adoption and implementation videos, and other resources issued by the staff of the IAASB.

Most Popular

  1. 2009 Handbook of International Standards on Auditing and Quality Control#

  2. 2008 Handbook of International Auditing, Assurance, and Ethics Pronouncements#

  3. International Standard on Assurance Engagements (ISAE) 3402, Assurance Reports on Controls at a Service Organization #

  4. XBRL: The Emerging Landscape#

  5. Audit Considerations in Respect of Going Concern in the Current Economic Environment #

Most Recent

  1. XBRL: The Emerging Landscape#

  2. Staff Overview - International Standard on Assurance Engagements (ISAE) 3402, Assurance Reports on Controls at a Service Organization#

  3. Basis for Conclusions:ISAE 3402, Assurance Reports on Controls at a Service Organization#

  4. International Standard on Assurance Engagements (ISAE) 3402, Assurance Reports on Controls at a Service Organization #

  5. Audit Considerations in Respect of Going Concern in the Current Economic Environment #